ICAI Form 108 PDF

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ICAI Form 108

On completion of Articleship, a CA Student is required to submit Form 108 to ICAI in which he is required to furnish all relevant details pertaining to Articleship. This Form 108 is mandatorily required to be submitted by a CA Student with ICAI on completion of the articleship.

An article assistant will not be eligible for the membership of ICAI unless he produces a certificate in Form 108 for the completion of articleship duly signed by the member under whom the articleship is being pursued.

Form 108 should be submitted with ICAI within 30 days. In case of delay in filing the form beyond the stipulated period, it has to be accompanied by a request for condonation and appropriate condonation fees would be required to be paid. The fees for be paid is as follow:-

Period of Delay Condonation Fees for Delay
Delay upto 30 days after the initial 30 days Rs. 100
Delay between 31 to 180 days Rs. 300
Delay beyond 181 days Rs.  1,000

Form 108 for completion of Articleship is mandatorily required to be signed by the Principal under all circumstances. It should preferably be signed by the Article Trainee as well.

However, where the principal is unable to obtain signatures of article assistant within 30 days of completion of the service, he may forward the certificate duly signed only by himself to ICAI, without the requisite signature of the article assistant, within 45 days of the completion of service and send 2 copies thereof to the last known address of the Article Assistant by Registered Post.


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